Results 91 to 100 of about 11,127 (292)
Journal of Economic and Financial Sciences, 2012 According to National Treasury’s Explanatory Memorandum on the Revenue Laws Amendment Bill, 2008, small businesses in South Africa are instrumental in the growth of the South African economy as they are a source of job creation and a counter to poverty ...
Leonard C. Willemse
doaj +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
SMMEs’ business mindset on tax compliance in North West: Perceptions and challenges
The Southern African Journal of Entrepreneurship and Small Business ManagementBackground: The economic development of South Africa heavily relies on small, medium and micro-enterprises (SMMEs), which face significant difficulties in meeting tax obligations because of their perceived complexity of regulations and a decline in trust
Janine Myburg, Daniel Schutte
doaj +1 more source
Compliance risk management strategies for tax administrations in developing countries : a case study of the Malaysian revenue authority [PDF]
The aim of this study is to achieve a better understanding of risk management as practised by tax administrations of developed countries and to ascertain what prevents the developing countries from managing risks efficiently and effectively.
Mahmood, Marhaini
core
Business Strategy and the Environment, EarlyView.ABSTRACT Rapid technological change, shorter lifecycles and rising demand for electrical and electronic equipment (EEE) are increasing waste electrical and electronic equipment (WEEE) and emphasise the need for a circular economy. This paper identifies barriers and enablers of the circular transition in EEE and outlines interventions.
Aya Abdelmeguid, Lucia Corsini
wiley +1 more source
Measuring the managerial benefits of tax compliance: a fresh approach
, 2009 Managerial benefits of tax compliance have been identified by many authors in the tax compliance costs literature; they have however often been ignored when measuring the net effect of tax compliance on business taxpayers because it was believed that ...
Lignier, Philip
core +1 more source
The Cost of Tax Compliance for Small, Medium and Micro Enterprises in South Africa
International Journal of Advanced Business StudiesHigh tax compliance costs are associated with larger informal sectors, more corruption and less investment. As no study to date provides a comprehensive baseline for small, medium and micro enterprises' (SMMEs) tax compliance costs in South Africa ...
Heinrich Dixon +2 more
doaj +1 more source
Tax Compliance Cost Burden and Tax Perceptions Survey in Ethiopia [PDF]
, 2016 This study attempts to estimate tax compliance costs and assess views of taxpayers on aspects of the tax system in Ethiopia. The study uses evidence mainly from a survey of both formal and informal businesses in Addis Ababa and four major cities (Adama, Hawassa, Mekele, and Bahir Dar) in the four largest regional states.
openaire +2 more sources
An annotated bibliography of tax compliance and tax compliance costs
An annotated bibliography of tax compliance and tax compliance costs.tax; tax compliance; compliance costs; bibliography; tax evasion; tax avoidance; auditing; tax ...
James, Simon, Edwards, Alison
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Analysis of the transaction costs and administration benefits associated with Behind The Label [PDF]
, 2000 Compliance with government regulations represents a cost to business operations. Of all compliance activities, compliance with taxation regulations and legislation constitutes a significant proportion of business expense.
Grahame O’Leary, Phillip O’Neill
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